Court : Andhra Pradesh
Decided on : Feb-14-1991
Reported in : AIR1992AP143; 1991(1)ALT653
..... that the term 'other structure' wilt have to be read in consonance with the concept of the specific type of structures which have been mentioned in the said section. if we read the term 'other structure' used 'ejusdem generis'1, then it is obvious that the term 'other structure' will also have to bear similar ..... been put up as mentioned therein can be caused to be removed by the commissioner by dispensingwith giving of a notice. s. 406 of the hyderabad municipal corporations act, on the other hand, lays down the well recognised principle that the commissioner may, by written notice, cause to be removed certain structures or fixtures which ..... the main contention of the writ petitioners is that the municipal corporation of hyderabad is now seeking to take action under s.405 of the hyderabad muncipal corporations act without giving any notice thereby trying to remove the structures erected on the premises. mr. khader ah khan, learned standing counsel for the municipal corporation of hyderabad .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-12-1991
Reported in : (1991)95CTR(Bom)168; [1991]192ITR239(Bom)
..... year only. for more or less identical reasons, the tribunal dismissed the departmental appeal. 5. it is pertinent to mention that section 40a(7) was introduced in the income-tax act, 1961, with retrospective effect from april 1, 1973, by the finance act, 1975, on may 12, 1975. the assessment year involved herein being assessment year 1973-74, ordinarily the assessee's claim for ..... . 10. fairly inviting our attention to the three decisions of the supreme court, viz., cit v. george henderson and co., : [1967]66itr622(sc) , cit v. greaves cotton and co., ltd., : [1968]68itr200(sc) and sutlej cotton mills ltd. v. cit : [1979]116itr1(sc) , he admitted that no doubt there are directions in those decisions which indicate that it is possible for .....
Tag this Judgment!Court : Orissa
Decided on : Apr-26-1991
Reported in : 1991(II)OLR32
..... letter have been taken into record.2. it is the submission of the learned counsel appearing for the petitioners that section 32 (4) of the act makes mandatory provision for consultation with the financing bank before any action is taken under section 32 (1) and that whenever it is seen that the consultation has not been made, the supersession proceeding ..... the statute book since 1982 having been brought in by way of substitution by orissa act 19 of 1983. air 1979 orissa 143 (supra) interpreted the provisions of section 32(1) & (4), as it stood then, to mean that the consultation with tne financing bank of the society is a condition precedent not only when the final step of ..... being the condition precedent to the issue of notice to show cause under section 32(1), it has to be conceded as the normal feature of the sche unne for supersession of a society under the act. a reference to the financing bank after steps have been taken for supersession can be taken only as an exception and cannot .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Oct-21-1991
Reported in : (1992)40ITD1(Hyd.)
..... to above. the intention of the legislature is obvious and the profile of law shaped by the legislature to cure the defect is contained in sub-section (1a) of section 161 which was inserted by the finance act, 1984.25. coming now to the case relied upon by the counsel for the assessee, in the case of karelal kundanlal trust (supra) it was held ..... or read down, there will be a head-on clash between section 161(1) and section 161(1a).3. section 4 of the income-tax act is the charging section. the charge is in respect of the total income of the previous year on every person at a rate or rates prescribed by the finance act and the charge is subject to the provisions of the income ..... it has been so understood till assessment year 1984-85 in 161(1).in this context, the observations of the andhra pradesh high court in taj mahal hotel v. cit [1968] 70 itr 366 at pp. 368 and 369 may be usefully reproduced: as observed by lord watson in dilworth v. commissioner of stamps [1988] ac 99,105,106 'include .....
Tag this Judgment!Court : Delhi
Decided on : Sep-30-1991
Reported in : 1995(80)ELT507(Del); ILR1992Delhi433
..... anxious moments as the interpretation we have put has grave consequences for the revenue as similar terminology as used in section 3(3) of the additional duties act has been used in various finance acts and other enactments, but then article 265 of the constitution mandates that no tax shall be levied and collected except ..... associated cement company ltd. v. director of inspection : [1985]153itr322(sc) , where the subject-matter was interpretation of section 80 of the finance act, 1965, which used identical language to that in section 3(3) of the additional duties act. section 80 of the finance act. 1965, was as follows :- '(1)when goods of the description mentioned in this ..... carry into effect the purposes of the central excises act and the remedies under that act, lastly, he said that the act was in force since 1957 and the expression similar to sub-section (3) of section 3 of the additional duties act had been used in various finance acts levying special duties of excise and there had .....
Tag this Judgment!Court : Delhi
Decided on : Sep-13-1991
Reported in : 1992(2)ARBLR262(Delhi); 47(1992)DLT277
..... such customers of cognate goods bearing the same trade mark. the question whetherthis trade mark 'perle' has not been used for more than 5 years as requiredunder sec 46 of the act has no relevancy for the decision of this application.be that as it may, but one thing can be said without going into the merits ofthe case ..... mark withthe word 'pearl' for electric appliances.(10) mr. mangla's contention that the defendant cannot claim anyright on account of registration as it is hit by section 46 of the act, whichprovides that if an trade mark is not used for 5 years and one month, it will bestruck off from the register. this matter is sub-judice ..... order to strengthen their arguments both the counsel havedrawn my attention to various provisions of the trade and merchandise marksact 1958 (hereinafter called the act). some of the provisions which are relevantfor consideration are namely sections 2(d), 27, 28(3), 30(1)(d) and 46.(6) in order to appreciate the contentions raised at the bar one has .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Oct-04-1991
Reported in : (1992)40ITD384(Mum.)
..... slightly different. clause (1) of section 80hhc which was first inserted by the finance act, 1983, w.e.f.1-4-1983, spoke of 'exports out of ..... effect retrospectively from 1-4-1986, i.e., the day on which the substituted section 80hhc took effect. we are, in the present appeal, concerned with the assessment year 1984-85 when section 80hhc as it stood before its amendment by the finance act, 1985 which became effective from 1-4-1986, was applicable. therefore, we ..... sales. although this decision was given in the context of section 35c,the main finding given by the tribunal, argued mrs. vissanji, supported the appellant's case.the learned departmental representative pointed out that the language of section 80hhc, as it stood before its amendment by the finance act, 1985, with effect from 1-4-1986, was .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Decided on : Apr-30-1991
Reported in : (1991)38ITD409(Mad.)
..... assessed according to the profit sharing ratio of the beneficiaries. the income-tax officer rejected this contention and held by virtue of the newly inserted section 161(1 a) by the finance act, 1984 with effect from 1-4-1985 the consideration received for appointing varalakshmi agencies as sub-distributors of the three periodicals mentioned above would ..... and so there is no warrant to apply the ratio of vegetable product's case in the present case. section 161(1a) was inserted by the finance act with effect from 1-4-1985. not only the provisions of section 161(1a) are very clear and unambiguous they were also explained lucidly in cbdt circulars reported in 152 itr ..... which would become payable if the business is carried on in partnership. 26.2 in order to counteract such attempts at tax avoidance, the finance act has inserted a new sub-section (1a) in section 161 of the income-tax act which provides that where any income in respect of which any person mentioned in clause (iv) of sub .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-06-1991
Reported in : (1991)95CTR(Bom)142; [1991]191ITR403(Bom)
..... (no. 2) act, 1967, was submitted by the finance (no. 2) act ..... section 80-o of the act was originally dealt with by section 85c of the act. section 85c was inserted in the act by the finance act of 1966, with effect from april 1, 1966. by the finance (no. 2) act of 1967, section 85c of the act was deleted and in place thereof section 80-o was inserted with effect from april 1, 1968. the said section 80-o incorporated in the act by the finance .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Decided on : Jun-28-1991
Reported in : (1991)38ITD449(Mad.)
..... before us. as pointed out earlier, not only before the lower authorities but also before us the assessee has based its claim on the provisions of section 43b of the act. this section, which was inserted by the finance act, 1983 with effect from april 1,1984, as it stood at that time, reads as follows :- 43b. notwithstanding anything contained in any other provision of ..... is concerned. as pointed out earlier, section 43a was inserted by finance (no. 2) act, 1967 with effect from 1-4-1967. section 32a dealing with investment allowance was inserted by the finance act, 1976 with effect from 1-4-1976. even though the latter section was inserted nine years after the insertion of the former section, yet neither of the sections contains anything even remotely suggesting that the .....
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